NO主要税率(数据来自PwC税税总结,最后审核25 June 2026): 企业所得税:22 (25% for certain companies within the financial sector). 增值税/消费税:25 个人所得税:39.8% (22% general income tax + 17.8% top bracket tax on personal income) 预提税:Resident: NA; Non-resident: 25 / 15 / 15;
The 15% WHT rate applies on the gross payment on interest, royalties, and certain lease payments to related parties resident in low-tax jurisdictions. 具体适用税率请以最新官方规定及具体业务情况为准。